(a) For the first calendar year in which a taxpayer qualifies for an
exemption described in Subsection (2), a county assessor may require a taxpayer to
file a signed statement described in Section 59-2-306.

(b)

Notwithstanding Section
59-2-306
, for a calendar year in which a taxpayer
qualifies

76
for an exemption described in Subsection (2)

after the calendar year described in
Subsection (3)(a)
, a signed statement described in Section
59-2-306

77
with respect to the taxable tangible personal property that is exempt under Subsection (2)
may
78
only require the taxpayer to certify, under penalty of perjury, that the taxpayer qualifies
for the
79
exemption under Subsection (2).

The motion to amend passed unanimously with Rep. Anderegg, Rep. Cosgrove, Rep. Froerer, and
Rep. Gibson absent for the vote.

Spoke for the bill: Ms. Candace Daly, National Federation of Independent Businesses

MOTION: Rep. Knotwell moved to pass the bill out favorably as amended. The motion passed
unanimously with Rep. Anderegg, Rep. Briscoe, Rep. Froerer, and Rep. Gibson
absent for the vote.